Research On Government Audit Participating In The Management Of Major Public Health Emergencies And The Improvement Of Its Effectiveness

Major public health emergencies usually have a great impact on national health and national economy,and even social stability,thus achieving effective management of major public health emergencies,perfecting the institutional mechanism for the prevention and control of major outbreaks,and improving the national public health emergency management system,which is an important part of ensuring the safety and health of the people and promoting the sustainable and stable development of the social economy.At the first meeting of the Central Audit Committee,General Secretary Xi Jinping stressed that "auditing should broaden the breadth and depth of supervision,eliminate the blind areas of audit supervision,and increase audit supervision from the implementation of major policy measures,reveal the hidden risks of economic and social operation and key people’s livelihood funds and projects." As a major public health emergency related to people’s life safety and health and stable and sustainable economic and social development,government audit should actively participate in the whole process of governance,not just the audit supervision of epidemic prevention and control funds.This article systematically studies government audit participation in the management of major public health emergencies and the efficiency improvement mechanism from the perspective of interest distance adjustment.The paper firstly clarifies the main points of government audit participation in governance based on the characteristics of major public health emergencies,the government audit participation in governance points,the introduction of fiduciary duty theory and disease risk loss jumping,prospect theory and value performance audit theory,the major public health emergencies caused by the risk loss characteristics,the existence of irrational interest distance problems and value performance audit dynamic balance and other content of a systematic theoretical analysis.Based on the benefit distance adjustment mechanism of government audit,based on the theoretical derivation results of risk matters caused by the benefit distance and the findings of audit supervision,the Key audit points and audit objectives of government audit participation in the whole process of major public health emergencies management are comprehensively designed.Finally,in comparison with the SARS outbreak audit and the new coronal pneumonia epidemic audit,the analysis and demonstration of the government audit in the management ofhow to further improve the response to participate in governance.Through systematic research and analysis,it is found that the health damage caused by major public health emergencies and the impact of social and economic shocks have a jump diffusion effect,but in the process of epidemic spread prevention and control in major public health emergencies,state organs and relevant responsible institutions have their own relatively independent scope of service,responsibility and interests,resulting in a high degree of interest to ensure people’s health and life safety,thus affecting the risk management of major public health incidents,epidemic prevention and control and patient medical treatment effect to a certain extent.Even to a certain extent,the outbreak prevention and control process in an orderly promotion of the resumption of work and the normal development of the living order.Looking at the government audit participation in governance since the SARS outbreak,the breadth and depth of participation in governance still need to be promoted,we should consolidate the audit forces of all parties to form audit forces,promote the people’s health interests as the center of collaborative governance,the whole process and all-round participation in the management of major public health emergencies.From the theoretical and practical value,this paper is not only a systematic theoretical analysis of the timely causes of important risks in the management of major public health emergencies,but also a guide for government audit to participate fully in the management of major public health emergencies,provide guidance on audit supervision arrangements and key node design,disclosure of major risk matters,and provide reference for promoting the breadth and depth of government audit participation in the management of major public health emergencies.